Tour Operators Margin Scheme Experts

Travel & Tourism, Tax, VAT

Specialist accountants for the travel industry Meet our TOMS team

MHA MacIntyre Hudson is recognised as a leading VAT adviser in the travel sector and one of only a handful of accountancy firms in the UK which specialise in TOMS, a niche and highly complicated area of tax.

What is the Tour Operators Margin Scheme (TOMS)?

The Tour Operators Margin Scheme (TOMS) compulsory rules apply where ANY business buys in and sells travel services, without material alteration, in their own name and sells to a person or a business who consumes the service.

In the UK, travel services include one or more of the following:

  • Accommodation
  • Passenger transport
  • Hire of means of transport eg car hire
  • Trips or excursions
  • Services of tour guides
  • Use of special lounges at airports.

If you are a UK business under TOMS rules only the margin (sales less direct costs) made on any EU travel is subject to VAT. The margin on non-EU travel is zerorated.

Download our information sheet below to find out how we have helped companies across the travel industry.

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National TOMS team sheet



Travel & Tourism, Tax, VAT